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Management Accounting Change: Approaches and Perspectives Danture Wickramasinghe and Chandana Alawattage Routledge, Oxon, 2007, xxii + 546 pp., £35.14, ISBN: 978-0-415-39331-7 (hbk...
Major, Maria - In: European Accounting Review 18 (2009) 1, pp. 180-183
Persistent link: https://www.econbiz.de/10004992288
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Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications
Hopper, Trevor; Major, Maria - In: European Accounting Review 16 (2007) 1, pp. 59-97
This paper examines why a Portuguese telecommunications company - Marconi - adopted activity-based costing (ABC). The focus lies in new institutional sociology (NIS), particularly the institutional change model of Dillard et al. (Accounting, Auditing and Accountability Journal, 17(4), pp....
Persistent link: https://www.econbiz.de/10005495543